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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Provision for Income Tax | The provision for income taxes for the years ended December 31, 2023 and 2022 consisted of the following, which is included in general and administrative expense in the Consolidated Statements of Operations (dollars in thousands): Schedule of Provision for Income Tax
|  | 2023 |  |  | 2022 |
Current |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |
State |  |  | 41 |  |  |  | 29 |
Total Current |  | $ | 41 |  |  | $ | 29 |
Deferred |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |
State |  |  | — |  |  |  | — |
Total Deferred |  |  | — |  |  |  | — |
Total |  | $ | 41 |  |  | $ | 29 |
Schedule of Reconciliation of Statutory Corporate U.S Federal Income Tax Rate | The following table presents a reconciliation of the statutory corporate U.S. federal income tax rate to the Company’s effective tax rate as of December 31, 2023: Schedule of Reconciliation of Statutory Corporate U.S Federal Income Tax Rate
|  | 2023 |  |  | 2022 |
Tax at U.S. statutory rate |  |  | 21.00 | % |  |  | 21.00 | %
State taxes, net of federal effect |  |  | 2.13 | % |  |  | 2.29 | %
Non-Deductible Expenses |  |  | (9.85 | )% |  |  | 0.89 | %
Change in Valuation Allowance |  |  | (13.40 | )% |  |  | (24.54 | )%
Effective income tax rate |  |  | — |  |  |  | — |
Schedule of Deferred Taxes | The balances for deferred taxes for the years ended December 31, 2023 and 2022 consisted of the following (dollars in thousands): Schedule of Deferred Taxes
|  | 2023 |  |  | 2022 |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Deferred Tax Assets: |  |  |  |  |  |  |  |
NOL Carryforward |  | $ | 17,522 |  |  | $ | 14,030 |
Intangible Assets |  |  | 4,171 |  |  |  | 4,676 |
Investment in Operating Partnership |  |  | 9,631 |  |  |  | 8,388 |
Gross deferred tax assets |  | $ | 31,324 |  |  | $ | 27,094 |
Less valuation allowance |  |  | (31,324 | ) |  |  | (27,094 | )
Total deferred tax assets |  | $ | — |  |  | $ | — |
Deferred Tax Liabilities: |  |  |  |  |  |  |  |
Straight-line Rent |  |  | — |  |  |  | — |
Total net deferred taxes |  | $ | — |  |  | $ | — |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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